Controlled Environment

This is the most usual way that we work with clients. We interact closely with the client, at least every month and we help the client to maintain control over their book-keeping systems. We provide the book-keeping spreadsheets which may be customised to the clients specific requirements. Basic standard spreadsheets as described below are all freely available to our clients.

You can download a trial version of our standard spreadsheet. Mouse on the Excel logo to download the spreadsheet.

Basic Monthly Spreadsheet (1.78 MB)                      

This Microsoft Excel spreadsheet has the following pages and will handle VAT if required:-

  • Bank payments - items paid for by cheque, internet banking or direct debit\standing order
  • Bank receipts - items paid into the bank usually from sales 
  • Credit card transactions - items bought on a credit card 
  • Petty cash - items bought for cash 
  • Sales invoices 
  • Payroll

Transactions are recorded on the lines of each page, taking bank payments as an example, each transaction line has the following characteristics:

Column Enter
Paid to Name of the person you paid
What for     Details of what it was for, bearing in mind that HM Revenue and Customs will require evidence to support the payment.
Day Day number of date i.e. for 10th of the month enter 10. This is for fast input. The month number and year number are held at the top of the spreadsheet.
Over-ride month Month number if it is not the month at the top of the sheet. This is to enable the system to record dates which are not in the current month. Otherwise leave it blank.
Date The system displays the date of the transaction from the Day entered in column 3, Month & Year. This colourless column is not for input and is protected.
Cheque reference Cheque number for tracking through bank reconciliation.
Invoice/Voucher Y or N depending on whether you have  documentary evidence. If you enter N then VAT will be disallowed.
Voucher reference number The number of the voucher. This will also be written on the physical voucher to identify it.
Total £ The value of the transaction including VAT.
Code number A number which identifies the type of expenditure. This number will be used to analyse the expenditure into a column on the right hand side of the spreadsheet.
VAT over-ride If the VAT calculated by the system does not exactly equal the VAT on the voucher then enter the exactly correct VAT from the voucher in this column. It will over-ride the calculated value.
VAT The system will calculate the VAT based on the rate input at the top of the column, unless there is a value in the previous column.
Analysis columns numbered 1 to 45
  1.  subsistence
  2. travel
  3. telephone
  4. stationery
  5. postage
  6. hotels
  7. motor fuel
  8. motor insurance & tax
  9. motor expenses
  10. entertaining
  11. bank interest
  12. credit card charges and interest
  13. bank charges
  14. drawings
  15. accountancy (hooray!)
  16. legal & professional
  17. advertising
  18. exhibitions & marketing
  19. conferences
  20. technical literature
  21. rent
  22. business rates
  23. cleaning
  24. repairs & renewals
  25. light & heat
  26. computer running
  27. internet
  28. salaries
  29. sub-contractors
  30. insurance
  31. subscriptions
  32. equipment hire
  33. office at home expenses
  34. already on not yet paid
  35. fixed assets
  36. HP installments
  37. settling credit cards
  38. room hire
  39. PAYE
  40. VAT
  41. spare
  42. spare
  43. spare
  44. spare
  45. spare

You enter the month and year and the VAT rate at the top and then you enter the data as described in the table above for each item of expenditure. If you miss something out then the colours will change and you will get a warning. When you enter a number in the code field the spreadsheet automatically puts the correct value in the correct column and adds it all up. There are buttons to hide rows and columns so that it is easy to print the page.

In our office we have master spreadsheets which will take the data from each monthly spreadsheet and summarise it for a quarter and a year.

The spreadsheets are copyright Kempster & Dale and the sample spreadsheet has a small number of rows. The real ones have many more.